Tavorn Corporation Applies Manufacturing Overhead to Products on the Basis

Tavorn Corporation applies manufacturing overhead to products on the basis of standard machine-hours.The company's standard variable manufacturing overhead rate is $1.80 per machine-hour.The actual variable manufacturing overhead cost for the month was $13,080.The original budget for the month was based on 7,100 machine-hours.The company actually worked 7,210 machine-hours during the month.The standard hours allowed for the actual output of the month totaled 7,070 machine-hours.What was the variable overhead efficiency variance for the month?

A) $354 unfavorable
B) $252 unfavorable
C) $54 favorable
D) $102 unfavorable